Tax Treaty Case Law around the Globe 2024
1. Aufl. 2025
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7.1. Introduction
The appeal concerns the decision of the Istanbul Eighth Tax Court, which granted the lawsuit filed by the plaintiff company for the cancellation of a penalty and tax levied ex officio for the period 2015/05, based on the tax examination report dated numbered 2018-B-497/14. This decision was appealed, and the Istanbul Regional Administrative Court, Third Tax Litigation Chamber, rejected the appeal in its decision dated 21 December 2021 with file number E:2021/2238, K:2021/4072. However, this decision was overturned by the Council of State (Danıstay), Fourth Chamber, with a judgment dated with file number E:2022/966, K:2022/4902, which is now prompting a reconsideration of the case.
The Istanbul Third Tax Court rendered its decision in light of the Council of State, Fourth Chamber’s annulment decision, dated , and numbered E:2022/966, K:2022/4902. This annulment is related to the corporate tax assessment for the plaintiff company’s 2015 accounting period, which had been based on similar grounds. Regarding this annulment, an appeal was filed against the rejection of an earlier appeal of the Istanbul First Tax Court’s dec...